If you need a basic audio mixing board and have $100 or so to spare, there is currently a good deal at an online retailer.
The Tascam m-164 is discounted to $100, and also includes 3 microphones with a seperate mail-in offer from "Musician's Friend." Lists elsewhere for about $200 for just the mixer without the mics. http://pro-audio.musiciansfriend.com...xer?sku=582246
Who could use this? Anyone who needs/wants to MIX audio from multiple live sources, up to 6 mics at once and 3 stereo sources at once. (Such as 4 actor mics plus two sfx mics plus dvd or ipod for music, etc.) At this price, you must expect that this is an entry level unit designed for a "live sound" situations, but you can also send the audio mix to a recorder or computer as a completed mix, if you have the right cabling. (This model does NOT have USB output to a computer, but the higher end Tascam mixer for $199 does, and it also includes Cubase LE (?) multitrack recording software.)
Remember, a mixer by itself does not record
your audio mix - just adjusts it as you go and puts out a signal combining/balancing all the sources. So if what you really want is the ability to record multi-track audio with the ability to adjust individual tracks later on your computer or in a studio, look for higher end gear.
But this seems to be a good deal for what it is, if you can use it.
(Standard disclaimer - I'm not affiliated with any company, just sharing consumer info. Offer from Musician's Friend may be quite temporary, and the "3 free mics" deal expires on Dec. 31 2010.)